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    <title>1997 (3) TMI 321 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the demand for short levy on account of the change in classification of rubber flaps for animal-drawn vehicles was enforceable from the date of the first show cause notice proposing the revision, dated 23-11-1987. This decision aligned with Supreme Court rulings emphasizing that such demands should be enforceable from the date of the show cause notice, not retrospectively. As a result, the appellant&#039;s argument for prospective enforcement from the date of the notice was accepted, and the appeal was disposed of accordingly.</description>
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    <pubDate>Thu, 06 Mar 1997 00:00:00 +0530</pubDate>
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      <title>1997 (3) TMI 321 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91545</link>
      <description>The Tribunal held that the demand for short levy on account of the change in classification of rubber flaps for animal-drawn vehicles was enforceable from the date of the first show cause notice proposing the revision, dated 23-11-1987. This decision aligned with Supreme Court rulings emphasizing that such demands should be enforceable from the date of the show cause notice, not retrospectively. As a result, the appellant&#039;s argument for prospective enforcement from the date of the notice was accepted, and the appeal was disposed of accordingly.</description>
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